The Alpine House, Incorporated, is a large retailer of snow skis. The company assembled the information shown below for the quarter ended March 31:

	Amount
Sales	$ 861,000
Selling price per pair of skis	$ 410
Variable selling expense per pair of skis	$ 47
Variable administrative expense per pair of skis	$ 18
Total fixed selling expense	$ 140,000
Total fixed administrative expense	$ 115,000
Beginning merchandise inventory	$ 60,000
Ending merchandise inventory	$ 115,000
Merchandise purchases	$ 295,000

Required:

1. Prepare a traditional income statement for the quarter ended March 31.

2. Prepare a contribution format income statement for the quarter ended March 31.

3. What was the contribution margin per unit?